CAP Definition

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CAP is a series of European interest rate call options used to protect against rate moves above a set strike level.

Learn new Accounting Terms

COMPARATIVE STATEMENT is a form of financial-statement presentation in which current period results and positions are presented with corresponding figures for previous periods.

TAX PAYABLE METHOD is where the tax expense is equal to the provision for taxes payable in a particular period and deferred income tax is not recognized.

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